DE 60 2004 008 537 T2 and DE 11 2008 000 218 T5 describe methods for manufacturing an SOI substrate. An SOI substrate manufactured in this way is frequently a starting material for the manufacture of micromechanical components. In this case, a micromechanical component is usually manufactured by structuring the substrate and the silicon layer, which is electrically insulated from the substrate with the aid of an insulating and/or etch stop layer situated in between.